151Assessment by the Authority of waste levy liability

151 Assessment by the Authority of waste levy liability (1) The Authority may, at any time— (a) assess a liable person's calculations of— (i) the amount of the waste levy payable; and (ii) any prescribed allowable rebate; or (b) assess any other matter that is relevant to determining a liable person's liability to pay the waste levy. (2) If the Authority conducts an assessment under subsection (1), the Authority must, as soon as practicable— (a) notify the liable person of the assessment; and (b) issue a notice of assessment to the liable person after the Authority completes the assessment. (3) A notice of assessment must include— (a) the Authority's calculation of the amount of the waste levy payable by the liable person; and (b) the Authority's calculation of any prescribed allowable rebate; and (c) if the Authority's calculations under paragraph (a) or (b) differ from any calculations provided by the liable person, the Authority's assessment of any amount owed by the liable person or owing to the liable person; and (d) any other prescribed information. (4) In conducting an assessment, the Authority must have regard to any amount that the liable person has already paid to the Authority under section 147. (5) In conducting an assessment, the Authority may— (a) seek any information it sees fit to verify any information provided by the liable person under section 150(1) or any other relevant matter; or (b) conduct an audit or cause an audit to be conducted of the information provided by the liable person under section 150(1) or any other relevant matter. (6) If, after completing an assessment, the Authority determines that an amount is owed by the liable person under this Part, the Authority may require, under a notice of assessment, that the liable person pay that amount within 21 business days from the date the notice of assessment is issued. (7) If, after completing an assessment, the Authority determines that an amount is owing to the liable person under this Part— S. 151(7)(a) substituted by No. 36/2022 s. 46. (a) if section 148(3) applies, the Authority must pay the amount to the liable person within the time required by section 148; or (b) if section 148(3) does not apply, the Authority must pay the amount to the liable person within 21 business days from the date the notice of assessment is issued. S. 152 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).